A non-profit organization (abbreviated as NPO, also known as a not-for-profit organization) is an organization that does not distribute its surplus funds to owners or shareholders, but instead uses them to help pursue its goals. Examples of NPOs include charities (i.e. charitable organizations), trade unions, and public arts organizations. Attorneys who work with non-profit organizations help in establishing and operating a non-profit within the requirements of the law, deal with issues of taxation, corporate governance, telephone solicitation and charitable fraud.
Berkshire is a town in Tioga County, New York, USA. As of the 2000 census, it had a population of 1,366. The town is named after Berkshire County, Massachusetts. The Town of Berkshire is in the northeast part of the county and is northwest of Binghamton, NY.